IS Act 3

धारा 3 · Amendment of Section 70

- In Section 70 of the principal Act, for subsection (2), the following sub-section shall be substituted, namely, -"(2) The Chief Controlling Revenue Authority, or any officer generally or specially authorised by it in this behalf, may stay any such prosecution or compound any such offence by levying a compounding fee which shall include the deficit stamp duty, if any and a penalty of three times of the deficit stamp duty.

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